The TicketBAI regulations (also called normativa TicketBAI) are based on guidelines from international organizations such as the OECD and the EU. It ensures that all transactions are recorded securely and immutably. This prevents manipulation and ensures fiscal transparency.
Fiscalization SpainTicketBAI (TBAI) is an electronic invoicing system in the Basque provinces of Spain. It supports taxable companies in complying with their obligations and prevents tax fraud by recording transactions in an unalterable and secure manner.
The TicketBAI requirements apply to all natural and legal persons who are economically active and subject to the tax sovereignty of the Basque provinces.
It ensures that all invoices are unalterable and traceable. These invoices are electronically signed and sent directly to the tax authorities.
New identification features are integrated into the invoices. These include a TBAI code and a QR code. These codes help to ensure the authenticity of the documents.
With just one installation of our API – i.e. our Fiscal Middleware - you cover all the specific requirements of the different regions.
Our solution simplifies compliance, minimizes effort and protects against potential penalties.
TicketBAI is a financial administration system of the provinces of Álava, Bizkaia and Gipuzkoa and the Basque Government. The aim is to implement legal and technical requirements in the invoicing software. This is intended to prevent tax fraud and tax evasion.
The TicketBAI system helps the financial administration to track all invoices in the regions. It focuses particularly on invoices for cash payments. The information obtained from this monitoring is used to help taxpayers meet their tax obligations.
The tax authorities of Bizkaia, Gipuzkoa and Álava are affected. Companies in this region must use invoicing software.
The Ticketbai regulation has been mandatory in Araba and Guipuzcoa since 2022. The last region in which it was made mandatory is Bizkaia in January 2025. Once the regulation comes into force, all companies and freelancers based in Vizcaya are obliged to use this system. Taxpayers in Gipuzkoa and Álava must comply with the TicketBAI system.
An exception applies to people over 60 years of age. They are exempt from the obligation if they did not employ anyone in 2021.
TicketBAI applies to all legal entities without their own legal personality. These persons carry out an economic activity. They must comply with the regulations of the financial administration. These regulations concern corporation tax or income tax. This applies in the Autonomous Community of the Basque Country.
Following the introduction of TicketBAI, all companies and freelancers in the Basque Country must use special software. This software must meet the requirements of the government.
In order to comply with digital tax regulations, an electronically signed XML file must be created. This file is called TicketBAI. This file must be transmitted to the tax office promptly and in real time.
It is important that the invoice has a document identification code (TBAI code) and a QR code. These codes help to easily retrieve and verify the data.
For this purpose, it is important to use an officially registered computer program. This program should be recognised as guarantee software. This makes the whole process simple and secure.
The TicketBAI software has a modern mechanism. It identifies every invoice issued in a specific area. Through this simple process, the province's tax office sees all transactions, allowing it to collect taxes efficiently.
Each invoice created triggers the software's automatic process to create an XML file. This file is then immediately forwarded to the relevant state tax administration. During this phase, the system assigns a unique QR code and an identification code.
Once these crucial steps are completed, the "Hacienda" authority sends the file back to the originating software.
At this critical point, the visual representation of the invoice can be generated immediately. This seamless process culminates in the validation of the invoice, ultimately providing the buyer with a fully authenticated record.